WSHP19112201_36_190905155028_191014120052
Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...
flyernew11_191115160414
1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...
YMC Flyer_final_rv4_191115190439
Page 1 of 2 The annual Young Members Conference aims to keep young CPAs abreast of topical issues relevant to the accounting profession and provide knowledge helpful for their career development. This ...
YMC Flyer_final_rv4_Cancelled
Page 1 of 2 The annual Young Members Conference aims to keep young CPAs abreast of topical issues relevant to the accounting profession and provide knowledge helpful for their career development. This ...
TF event (17
What you need to know about the new revenue and leases accounting standards as tax professionals Programme Code: SCPD20011701 About the topic HKFRS 15 Revenue from Contracts with Customers has fundame ...
WSHP19111301_15_190905152017
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...
WSHP20010601r
1 COURSE HIGHLIGHTS: HKAS 32 Financial Instruments: Presentation sets out how a company that issues financial instruments should distinguish financial liabilities from equity instruments. That distinc ...
Flyer_final_191112142141
Page 1 of 3 Property, Infrastructure and Construction Interest Group Cocktail Reception Feng shui planning and architecture design With a desire to improve the relationship between humanity and the en ...
TF event (22
What you need to know about the new revenue and leases accounting standards as tax professionals (rerun) Programme Code: SCPD20012201 About the topic HKFRS 15 Revenue from Contracts with Customers has ...
13feb
Impairment assessment is one of the key elements of the financial reporting process. Given the increased volatility in market conditions, any misconception on impairment assessment could have a signif ...
WSHP19121801_191018155159
1 COURSE HIGHLIGHTS: In January 2019, the HKICPA issued amendments to the definition of a business in HKFRS 3 Business Combinations. The amendments are intended to assist entities to determine whether ...
RIF event (28
Corporate fraud enforcement work and lessons learnt Event code: SCPD19112802 About the topic We have invited Mr. Kenneth Luk, Senior Director, Enforcement at the Securities and Futures Commission (SFC ...
flyernew11_191120165532
1 COURSE HIGHLIGHTS: The Workshop for New Auditors is a new and tailor-made programme that provides the core concepts and practical skills essential for new auditors of financial statement audits. The ...
WSHP19111301_16_190905154407
HKFRS 16 Leases is effective for annual periods beginning on or after 1 January 2019. It replaces HKAS 17 Leases and the related Interpretation HK(IFRIC)-Interpretation 4 Determining whether an arrang ...
LI_flyer_191104104247
An IFRS/HKFRS 17 Insurance Contracts workshop for life insurers is available for industry professionals who have acquired an understanding of the basic principles of the new Standard and now wish to d ...
e
e HKICPA e-seminar: IFRS 17 "Insurance contracts" in a nutshell (audio) This e-seminar assumes that the audience has experience and knowledge in the insurance industry, and is suited for aud ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Tax Audit on S ...
WSHP20010801r
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...
hksa81015
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014*, August 2015** Effective for engagements for ...
hkas24revised
HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...
update205
i Update No.205 (Issued 30 August 2017) The following Amendments are effective for annual reporting periods beginning on or after 1 January 2017: Disclosure Initiative (Amendments to HKAS 7) Recogni ...
update186
i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...
update040
Update No. 40 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) Rev ...
pr20161115-en
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pr-20161107-en
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pr-20160915-en
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pr_20160823_en
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pr-20160627_2_en
1 Dear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/Business Section EditorDear Assignment/News/B ...